The Resource The Netherlands : Supreme Court asks questions on mutual investment fund regime
The Netherlands : Supreme Court asks questions on mutual investment fund regime
Resource Information
The item The Netherlands : Supreme Court asks questions on mutual investment fund regime represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The Netherlands : Supreme Court asks questions on mutual investment fund regime represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- On April 14, 2006 the Dutch Supreme Court referred questions to the ECJ on Dutch law and regulations concerning Dutch mutual investment funds. According to these measures a fiscal mutual investment fund is subject to 0 percent corporate income tax in order to treat individual investors investing directly and those investing via such funds alike. Likewise such funds are entitled to a refund of foreign withholding taxes levied from them to the extent that individual investors would have been entitled to credit such taxes against their income tax on the basis of a tax treaty. However, the refund generally does not apply for foreign participants in a fiscal investment fund
- Language
- eng
- Label
- The Netherlands : Supreme Court asks questions on mutual investment fund regime
- Title
- The Netherlands : Supreme Court asks questions on mutual investment fund regime
- Language
- eng
- Summary
- On April 14, 2006 the Dutch Supreme Court referred questions to the ECJ on Dutch law and regulations concerning Dutch mutual investment funds. According to these measures a fiscal mutual investment fund is subject to 0 percent corporate income tax in order to treat individual investors investing directly and those investing via such funds alike. Likewise such funds are entitled to a refund of foreign withholding taxes levied from them to the extent that individual investors would have been entitled to credit such taxes against their income tax on the basis of a tax treaty. However, the refund generally does not apply for foreign participants in a fiscal investment fund
- Citation source
- In: Tax planning international review. - London. - Vol. 33 (2006),
- http://library.link/vocab/creatorName
- Müller, J.H
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- mutual fund
- investment fund
- withholding tax
- ECJ case law
- Label
- The Netherlands : Supreme Court asks questions on mutual investment fund regime
- Label
- The Netherlands : Supreme Court asks questions on mutual investment fund regime
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-Netherlands--Supreme-Court-asks-questions-on/3PE3ZwDVEPw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-Netherlands--Supreme-Court-asks-questions-on/3PE3ZwDVEPw/">The Netherlands : Supreme Court asks questions on mutual investment fund regime</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item The Netherlands : Supreme Court asks questions on mutual investment fund regime
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-Netherlands--Supreme-Court-asks-questions-on/3PE3ZwDVEPw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-Netherlands--Supreme-Court-asks-questions-on/3PE3ZwDVEPw/">The Netherlands : Supreme Court asks questions on mutual investment fund regime</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
